FAC Explorer

Audit 12368

FY End
2023-06-30
Total Expended
$1.03M
Findings
12
Programs
16
Organization: Bayfield School District (CO)
Year: 2023 Accepted: 2024-01-18
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9034 2023-001 Material Weakness - E
9035 2023-001 Material Weakness - E
9036 2023-001 Material Weakness - E
9037 2023-001 Material Weakness - E
9038 2023-001 Material Weakness - E
9039 2023-001 Material Weakness - E
585476 2023-001 Material Weakness - E
585477 2023-001 Material Weakness - E
585478 2023-001 Material Weakness - E
585479 2023-001 Material Weakness - E
585480 2023-001 Material Weakness - E
585481 2023-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.048 Career and Technical Education -- Basic Grants to States $92,339 - 0
10.553 School Breakfast Program $79,865 Yes 1
84.425U Esser III Set Aside Early Service Educator Mentoring Program $40,826 - 0
10.555 National School Lunch Program $37,851 Yes 1
84.367 Improving Teacher Quality State Grants $37,435 - 0
84.425U Elementary and Secondary School Emergency Relief Fund III $32,190 - 0
84.425U Esser III 20% Learning Loss Set-Aside Supplemental $31,162 - 0
84.010 Title I Grants to Local Educational Agencies $25,000 - 0
84.060A Indian Education Grants to Local Education Agencies $16,000 - 0
84.424A Title IV Student Support $10,221 - 0
45.310 Grants to States $6,437 - 0
84.365 English Language Acquisition State Grants $3,950 - 0
84.425U Esser III Set Aside Supplemental $3,741 - 0
84.365A English Language Acquisition State Grants Set Aside $680 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
10.185 Local Food for Schools (lfs) Cooperative $380 - 0

Contacts

Name Title Type
SADFAQPC8DM3 John Moore Auditee
9708842496 Matthew Marino Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis Of Presentation Accounting Policies: 1. Basis Of Presentation The accompanying schedule of expenditures of federal awards, which includes the federal grant activity of the District, is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the District’s financial statements for the year ended June 30, 2023. 2. Noncash Activities The District receives food commodities from the U.S. Department of Agriculture for use in its food service program. The commodities are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. Commodities are valued based on current market value. Expenditures totaling $43,575 were recognized for food commodities used during the year ended June 30, 2023. The majority of the commodities are stored at the individual schools, instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. Since the District has received title to the commodities, the unused commodities are not reflected as deferred revenue. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414 The accompanying schedule of expenditures of federal awards, which includes the federal grant activity of the District, is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the District’s financial statements for the year ended June 30, 2023.
Title: 2. Noncash Activities Accounting Policies: 1. Basis Of Presentation The accompanying schedule of expenditures of federal awards, which includes the federal grant activity of the District, is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the District’s financial statements for the year ended June 30, 2023. 2. Noncash Activities The District receives food commodities from the U.S. Department of Agriculture for use in its food service program. The commodities are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. Commodities are valued based on current market value. Expenditures totaling $43,575 were recognized for food commodities used during the year ended June 30, 2023. The majority of the commodities are stored at the individual schools, instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. Since the District has received title to the commodities, the unused commodities are not reflected as deferred revenue. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414 The District receives food commodities from the U.S. Department of Agriculture for use in its food service program. The commodities are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. Commodities are valued based on current market value. Expenditures totaling $43,575 were recognized for food commodities used during the year ended June 30, 2023. The majority of the commodities are stored at the individual schools, instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. Since the District has received title to the commodities, the unused commodities are not reflected as deferred revenue.
Title: 3. Indirect Costs Accounting Policies: 1. Basis Of Presentation The accompanying schedule of expenditures of federal awards, which includes the federal grant activity of the District, is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the District’s financial statements for the year ended June 30, 2023. 2. Noncash Activities The District receives food commodities from the U.S. Department of Agriculture for use in its food service program. The commodities are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. Commodities are valued based on current market value. Expenditures totaling $43,575 were recognized for food commodities used during the year ended June 30, 2023. The majority of the commodities are stored at the individual schools, instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. Since the District has received title to the commodities, the unused commodities are not reflected as deferred revenue. De Minimis Rate Used: N Rate Explanation: The District has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414 The District has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.

Finding Details

Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Eligibility Material Weakness, Internal Control Over Compliance Criteria: The Child Nutrition Cluster programs provide food related benefits to eligible children in public and summer programs. The District is responsible for determining the eligibility program participants based on the program requirements. Condition and Cause: The District did not have documented internal controls over the eligibility determinations for the period under audit. Effect: The District may not timely detect errors in eligibility determinations for program participants Questioned Costs: None Context: 60 participant eligibility determination were reviewed. Identification As A Repeat Finding: N/A Recommendation: We recommend that District management ensure effective internal controls are consistently documented. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.